Corrective Action Plans

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The City acknowledges the findings and notes that the delays were the result of internal technical issues that affected timely access to the reporting system during the first two quarters. These issues have since been resolved, and the City has met all subsequent reporting deadlines. Effective May 2...
The City acknowledges the findings and notes that the delays were the result of internal technical issues that affected timely access to the reporting system during the first two quarters. These issues have since been resolved, and the City has met all subsequent reporting deadlines. Effective May 2025, the City corrected the internal technical issues that affected access to IDIS and now verifies system accessibility prior to each reporting deadline. The City will continue to perform ongoing monitoring to ensure the reporting process remains timely and compliant going forward. Date of Implementation: May 2025 Responsible Official or Department: Community Development
Department of Housing and Urban Development Auditee identification number: 127-EE017 Name of audit firm: Squires Maddux & Company, PLLC Period covered by the audit: Year Ended June 30, 2025 Prepared by: S3800-160: Contact Person First Name: Susan S3800-170: Contact Person Middle Initial: S3800-180: ...
Department of Housing and Urban Development Auditee identification number: 127-EE017 Name of audit firm: Squires Maddux & Company, PLLC Period covered by the audit: Year Ended June 30, 2025 Prepared by: S3800-160: Contact Person First Name: Susan S3800-170: Contact Person Middle Initial: S3800-180: Contact Person Last Name: Meyers Contact Email Address: smeyers@panpacificproperties.com The finding from the June 30, 2025 schedule of findings and question costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2025-001 Statement of Condition: Previous management only made nine (9) of the twelve (12) monthly required reserve deposits, leaving the account underfunded by $4,053 at June 30, 2022; for the year ended June 30, 2023, only $2,702 of the required $16,212 in deposits were made, leaving the account behind schedule by another $13,510, for a total deficiency of $17,563; for the year ended June 30, 2024, only $5,404 of the required $16,212 in deposits were made, leaving the account behind schedule by another $10,808, for a total cumulative deficiency of $28,371. Auditor Recommendation: Management has developed a plan with HUD to pay all past due amounts with vendors and eventually fund the reserve account. Management should continue to work with HUD to resolve the reserve funding deficit and apply for rent increases to fund those deficits. S3800-130: Response Indicator: Agree. S3800-140: Completion Date: March 12 2026 S3800-150: Action Taken or to be Taken: As a result of liquidity problems reported last year in Finding 2024-001, property management will be unable to make the required reserve deposits and pay all vendors without a rent increase from HUD. Management has developed a plan with the HUD Project Manager to pay all vendors for amounts owed and fund the reserve account. Part of that plan includes a suspense of required reserve deposits to allow liquidity to pay past due amounts with vendors. A rent increase will also be necessary.
2. Finding 2025-002: a. Comments on the findings and Recommendation: At the time of the Audit, we agree with the findings. b. Action (s) Taken or planned on the finding: Work orders had fallen behind due to staff changes, and unit turns. Regional Asset Manager has advised the staff that this cannot ...
2. Finding 2025-002: a. Comments on the findings and Recommendation: At the time of the Audit, we agree with the findings. b. Action (s) Taken or planned on the finding: Work orders had fallen behind due to staff changes, and unit turns. Regional Asset Manager has advised the staff that this cannot continue, and all work orders must be completed within less than (30) days from date of receipt. Since completion of Audit, maintenance has been working to get all work orders completed and caught up and to make sure they will continue to be completed in a timely manner. Regional Asset Manager will also check to make sure this is being accomplished at each quarterly site visit.
1. Finding 2025-001: a. Comments on the findings and Recommendation: At the time of the audit, we agree with the findings. b. Action (s)Taken or planned on the finding: The preventative maintenance and painting schedules were started to be maintained by management as of May 2025. Regional Asset Mana...
1. Finding 2025-001: a. Comments on the findings and Recommendation: At the time of the audit, we agree with the findings. b. Action (s)Taken or planned on the finding: The preventative maintenance and painting schedules were started to be maintained by management as of May 2025. Regional Asset Manager has advised staff of the importance of these tasks and schedules to be maintained and carried out on a routine basis. Moving forward they will be maintained properly and kept current throughout the year. Regional Asset Manager will continue to check these schedules at each quarterly site visit.
Views of Responsible Officials and Planned Corrective Action Management agrees with the finding and is committed to strengthening our internal controls. We will review and enhance our invoice coding and approval procedures to ensure expenses are properly allocated to the correct property and to prev...
Views of Responsible Officials and Planned Corrective Action Management agrees with the finding and is committed to strengthening our internal controls. We will review and enhance our invoice coding and approval procedures to ensure expenses are properly allocated to the correct property and to prevent similar issues from occurring in the future. We believe the improvements underway will further support accurate financial reporting and continued compliance with HUD requirements.
Budget Based Rent increase has been submitted to HUD and is in queue for approval. The request includes funding for the reimbursement of the Replacement Reserve. We anticipate that this will be approved.
Budget Based Rent increase has been submitted to HUD and is in queue for approval. The request includes funding for the reimbursement of the Replacement Reserve. We anticipate that this will be approved.
AL 14.871, 14.879, 14. EHV Housing Voucher Cluster Finding: HQS inspections as required by N.4 of the 2025 OMB Compliance Supplement were not performed biennially. Auditor Recommendation: The County should hire and retain adequate staffing to ensure HQS inspections for all tenants are performed bien...
AL 14.871, 14.879, 14. EHV Housing Voucher Cluster Finding: HQS inspections as required by N.4 of the 2025 OMB Compliance Supplement were not performed biennially. Auditor Recommendation: The County should hire and retain adequate staffing to ensure HQS inspections for all tenants are performed biennially. Corrective Actions Taken or Planned: The County agrees and concurs. During FY26, the County hired additional staff to conduct inspections, with a current total of 3.5 FTE. Point of Contact for corrective actions: Sarah Keane, Deputy CFO sarah_keane@washingtoncountyor.gov
Department of Housing and Urban Development Myers Senior Residence, Inc. HUD Project No. 031-EE074 respectfully submits the following corrective action plan for the year ended December 31, 2025. Audit period: January 1, 2025 – December 31, 2025 The finding from the schedule of findings and questione...
Department of Housing and Urban Development Myers Senior Residence, Inc. HUD Project No. 031-EE074 respectfully submits the following corrective action plan for the year ended December 31, 2025. Audit period: January 1, 2025 – December 31, 2025 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Housing and Urban Development 2025-001 Section 202 Capital Advances, Section 8/202 Project Rental Assistance Payments, Section 202 – Demonstration Pre-Development Planning Grant – Assistance Listing No. 14.157 Recommendation: The Organization should review its budgeting process to ensure compliance with HUD funding requirements for the reserve for replacement account. Additionally, they should implement regular monitoring to prevent future underfunding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the finding and will take steps to adjust the budget and ensure the Reserve for Replacement account is adequately funded moving forward. Name(s) of the contact person(s) responsible for corrective action: John Westervelt, President Planned completion date for corrective action plan: 03/31/2026
Management has implemented a new software program which automates utility allowance calculations reducing the risk of error.
Management has implemented a new software program which automates utility allowance calculations reducing the risk of error.
Finding Number: 2025-001 Condition: The Corporation included duplicate invoices on withdrawals totaling $11,429 that were made from the replacement reserve. This resulted in the replacement reserve being underfunded by $11,429. Planned Corrective Action: Management acknowledges noncompliance in the ...
Finding Number: 2025-001 Condition: The Corporation included duplicate invoices on withdrawals totaling $11,429 that were made from the replacement reserve. This resulted in the replacement reserve being underfunded by $11,429. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management will deposit the underfunded amount of $11,429 to the replacement reserve account during the fiscal year ended June 30, 2026. Contact person responsible for corrective action: Laura Maisevich, Regional Operations Manager Anticipated Completion Date: 2/25/2026
Condition: Discrepancies were noted in the examination of the Section 8 Housing Choice Voucher tenant files due to intermittent errors in tenant income calculations, misapplication of Payment Standards and Utility Allowances, and misalignment across the HAP Contract, the Request for Tenancy Approval...
Condition: Discrepancies were noted in the examination of the Section 8 Housing Choice Voucher tenant files due to intermittent errors in tenant income calculations, misapplication of Payment Standards and Utility Allowances, and misalignment across the HAP Contract, the Request for Tenancy Approval, and the Lease Agreements. Steps to Resolve: Management agrees with this finding and the Auditor's recommendation. The following steps will be taken to correct the deficiencies: Enhanced Internal Controls: We will expand our internal control procedures with respect to compliance with the federal eligibility and annual reexamination requirements set out in 24 CFR section 982.516. To this end, tenant file processing checklists will be developed and integrated into the file calculations and record keeping. In addition, quarterly internal audits of tenant file samples will be conducted in order to identify any discrepancies and ensure program compliance. Targeted staff training will take place as needed. Management will implement the expanded procedures necessary to clear this finding by June 30, 2026. Timeframe: All revised internal control procedures will be fully implemented by June 30, 2026. Responsible parties: Stella Collins, Section 8 HCV Supervisor Alan Degner, Executive Director
Federal program title: Community Development Block Grant – ALN 14.228 Condition: The County has procedures in place used for monitoring loan compliance. This involves sending an email to each HOME beneficiary asking for documents proving they are still a resident (utility bills, insurance documents, ...
Federal program title: Community Development Block Grant – ALN 14.228 Condition: The County has procedures in place used for monitoring loan compliance. This involves sending an email to each HOME beneficiary asking for documents proving they are still a resident (utility bills, insurance documents, etc.) and mailing a physical Certificate of Occupancy for the resident to sign. However, there were two residents which have failed to return any of these documents or a response as of February 27, 2026 The initial inquiry occurred on January 29, 2025 and January 28, 2025 for both residents. Due to an empty employment position at the time of monitoring, the County has failed to perform a physical inspection despite being a procedure in the case of a non-response scenario with a resident. Recommendation: CLA recommends the County hires the staff necessary to ensure that all monitoring procedures are performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The letters mailed to loan recipients indicates that the County may do a physical inspection, and while hiring an employee to work the administration/monitoring of the CDBG loan portfolio would be ideal, there are not sufficient county funds to do so. County Administration, who is currently responsible for monitoring previous CDBG loans, will send follow-up letters to any individual who does not submit the required documents by the deadline and then work with the State to determine further allowable actions. Name(s) of the contact person(s) responsible for corrective action: Suzie Hawkins Senior Financial Analyst – County Administrative Office Planned completion date for corrective action plan: As time allows
Finding Number: 2025-001 Planned Corrective Action: Being a small PHA, only 21 of our files were tested. One of those files had an error in it making the error rate 4.76%. The discrepancy was corrected with Tenant after being communicated to Occupancy Specialist. After contacting the software provid...
Finding Number: 2025-001 Planned Corrective Action: Being a small PHA, only 21 of our files were tested. One of those files had an error in it making the error rate 4.76%. The discrepancy was corrected with Tenant after being communicated to Occupancy Specialist. After contacting the software provider and with their direct assistance a new Form 50058 was generated reflecting the accurate income information. The correction has been completed in the system to ensure compliance and accuracy of reporting. Anticipated Completion Date: February 20, 2026 Responsible Contact Person: Angie Finley, Executive Director
Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Dana Petersen, Sr. Director of Housing, ShelterCare b. Amanda Smith, Property Development Manager, ShelterCare 2. The corrective action planned: a. Pinehurst Management...
Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Dana Petersen, Sr. Director of Housing, ShelterCare b. Amanda Smith, Property Development Manager, ShelterCare 2. The corrective action planned: a. Pinehurst Management was overseeing property through 4/30/23. ShelterCare was assigned as new managing agent 5/1/2023. ShelterCare now has a dedicated Assistant Property Manager overseeing the property. In 2025, had some difficulty with confirming our ownership of the property through HUD’s online systems, but we were able to complete that step which was required to enable submissions of tenant recertification data. b. Management prioritized recertifications by oldest first. A majority of these were caught up in fiscal year 2025, and we have the staff to complete future recertifications timely moving forward. c. Management is performing a monthly review of TRACS to ensure recertifications are being completed in a timely manner. 3. The anticipated completion date: a. Recertifications are expected to be completed by December 31, 2025.
Management agrees with the finding and will implement procedures to ensure that the deposit is submitted timely in the future. Management submitted the residual receipts deposit in the required amount on the completion date listed below, and thus the finding is considered cleared.
Management agrees with the finding and will implement procedures to ensure that the deposit is submitted timely in the future. Management submitted the residual receipts deposit in the required amount on the completion date listed below, and thus the finding is considered cleared.
Management agrees with the findings and will implement procedures to ensure that the reserve deposits are submitted timely and completely in the future. Management submitted the residual receipts and replacement reserve deposits in the required amount on the completion date listed below, and thus th...
Management agrees with the findings and will implement procedures to ensure that the reserve deposits are submitted timely and completely in the future. Management submitted the residual receipts and replacement reserve deposits in the required amount on the completion date listed below, and thus the finding is considered cleared.
Findings 2025-005- HOTMA I agree with the finding and corrective action has been taken by the Executive Director. Implementations HOTMA that were to begin July 1, 2025 were implemented. The Agency stopped enrolling families in the EID as of December 31, 2023. Transitioned to the new FORM HUD – 9886 ...
Findings 2025-005- HOTMA I agree with the finding and corrective action has been taken by the Executive Director. Implementations HOTMA that were to begin July 1, 2025 were implemented. The Agency stopped enrolling families in the EID as of December 31, 2023. Transitioned to the new FORM HUD – 9886 as of February 1, 2025. Applied HOTMA/102/104 income exclusions listed in 24 CFR5.609 (b) including new requirements for student financial assistance. Am working with Lisa Viles Services and they have helped the Beatrice Housing Agency update their administrative plan. It wasn’t approved by the Board until September 23rd, 2026. It is the Executive Director’s responsibility to implement and ensure timely adoption of policies.
Finding 2025-004- Allowable Activities I agree with the finding and corrective action will be taken by the Executive Director to correct the deficit balance. Benefits will be reviewed for employees of the Housing Agency. Management fees from the Prairie Heights and Prairie Village programs will also...
Finding 2025-004- Allowable Activities I agree with the finding and corrective action will be taken by the Executive Director to correct the deficit balance. Benefits will be reviewed for employees of the Housing Agency. Management fees from the Prairie Heights and Prairie Village programs will also be reviewed. Working with fee accountant on allocations.
PLANNED CORRECTIVE ACTION: Miami-Dade County Public Schools (M-DCPS) adheres to Section 1003.23, Florida Statutes, as it pertains to withdrawal of all students enrolled in the District. Based on the DOE's Comprehensive Management Information System Automated Student Attendance Recordkeeping System H...
PLANNED CORRECTIVE ACTION: Miami-Dade County Public Schools (M-DCPS) adheres to Section 1003.23, Florida Statutes, as it pertains to withdrawal of all students enrolled in the District. Based on the DOE's Comprehensive Management Information System Automated Student Attendance Recordkeeping System Handbook: A withdrawal is official when one or more of the following occurs: 1. A parent or legal guardian notifies the school that the child is permanently leaving the school to enroll in another school or in home education. 2. A request for the student's school record is received from a public or private school, in- or out-of-state, in which the student is enrolled or plans to enroll. 3. The student has died. 4. The student transferred to a prison or juvenile facility. The following withdrawal procedures are in place for scenarios where a student needs to be removed from the cohort due to emigration: 1. The registering parent notifies the school, in person, that the student is withdrawing because of having to leave the country. 2. The registrar validates the individual requesting to withdraw the student is the registering parent/legal guardian. 3. The registrar goes to the Student Information screen and inputs Code W3B under the transaction code, and inputs in the School Location line, FLOR or out of Florida identifier. 4. The registrar complete the Notice of Withdrawal/Transfer screen in DSIS by inputting the New School Name, New School Address, (City, State, Country), and phone numbers in addition to the out of Florida identifier (FLOR). 5. The registrar prints the Notice of Withdrawal/Transfer screen and the registering parent signs and dates the document. 6. The registrar provides the registering parent with a copy of the signed Notice of Withdrawal/Transfer screen and keeps a copy of the documentation in the student's cumulative folder (CUM). Upon further review, the District examined the Every Student Succeeds Act High School Graduation Rate Non-Regulatory Guidance. The guidance indicates that for students who leave the country, documentation of withdrawal may include the parent's signed confirmation indicating the student is departing the United States. The District's current procedure requiring a parent or guardian signature on the PF15 aligns with this guidance and reflects the parent's formal acknowledgement that the student is leaving the country and no longer enrolled in the District. The District's withdrawal procedures strictly adhere to the Florida Department of Education (FDOE) Automated Student Attendance Recordkeeping System Handbook. Per State protocol, a withdrawal is deemed official when a parent or legal guardian notifies the school that the child is leaving to enroll in another school. M-DCPS considers the parent's signed acknowledgment at the point of withdrawal as official documentation of a change in status, rather than a mere statement of "intent". While the District followed established State recordkeeping protocols, we recognize the Auditor General's emphasis on the additional evidentiary requirements found in Title 20, Section 7801(25), United States Codes. To address the variance between State and Federal requirements, the District will consult with the Florida Department of Education to seek clarification and work toward reconciling State withdrawal codes with Federal graduation cohort documentation standards. ANTICIPATED COMPLETION DATE: 03/04/2027 RESPONSIBLE CONTACT PERSON: Ana M. Gutierrez
2. 2025-003 i. Comments on Finding: Fidelity bond coverage lapsed on September 11, 2025, during the audit period ending September 30, 2025. Coverage was reinstated on November 12, 2025. Management should ensure continuous fidelity bond coverage that meets HUD standards throughout the audit period. P...
2. 2025-003 i. Comments on Finding: Fidelity bond coverage lapsed on September 11, 2025, during the audit period ending September 30, 2025. Coverage was reinstated on November 12, 2025. Management should ensure continuous fidelity bond coverage that meets HUD standards throughout the audit period. Policies must be reviewed regularly for compliance. ii. Actions Taken or Planned: Management will ensure continuous fidelity bond coverage and verify that policies remain compliant with HUD requirements.  Responsible Person: Jill Cromartie  Anticipated Completion Date: 09/30/2026  Steps to Implement: Review of existing controls and implementation of new procedures to ensure continuous fidelity bond coverage, including timely renewal and periodic verification that coverage meets HUD requirements.
1. 2025-002 i. Comments on Finding: For the year ended September 30, 2025, the Corporation did not maintain the required amount of property insurance coverage for certain portions of the year. Management should ensure that an insurance policy is in place and that coverage amounts meet HUD requiremen...
1. 2025-002 i. Comments on Finding: For the year ended September 30, 2025, the Corporation did not maintain the required amount of property insurance coverage for certain portions of the year. Management should ensure that an insurance policy is in place and that coverage amounts meet HUD requirements consistently throughout the year. ii. Actions Taken or Planned: Insurance coverage will be reviewed and monitored to ensure that an active policy is maintained and that coverage amounts comply with HUD requirements.  Responsible Person: Jill Cromartie  Completion Date: 12/10/2024  Steps to Implement: Review of existing controls and implementation of new procedures to ensure timely premium payments and prevent future lapses in required insurance coverage.
3. 2025-004 i. Comments on Finding: Fidelity bond coverage lapsed on September 11, 2025, during the audit period ending September 30, 2025. Coverage was reinstated on November 12, 2025. Management should ensure continuous fidelity bond coverage that meets HUD standards throughout the audit period. P...
3. 2025-004 i. Comments on Finding: Fidelity bond coverage lapsed on September 11, 2025, during the audit period ending September 30, 2025. Coverage was reinstated on November 12, 2025. Management should ensure continuous fidelity bond coverage that meets HUD standards throughout the audit period. Policies must be reviewed regularly for compliance. ii. Actions Taken or Planned: Management will ensure continuous fidelity bond coverage and verify that policies remain compliant with HUD requirements.  Responsible Person: Jill Cromartie  Anticipated Completion Date: 9/30/2026  Steps to Implement: Review of existing controls and implementation of new procedures to ensure continuous fidelity bond coverage, including timely renewal and periodic verification that coverage meets HUD requirements.
2. 2025-003 i. Comments on Finding: Payments were made for non-project expenses, resulting in noncompliance with HUD requirements. Management should review vendor payment procedures to ensure only Project expenses are paid. ii. Actions Taken or Planned: Payments to vendors will be reviewed to ensure...
2. 2025-003 i. Comments on Finding: Payments were made for non-project expenses, resulting in noncompliance with HUD requirements. Management should review vendor payment procedures to ensure only Project expenses are paid. ii. Actions Taken or Planned: Payments to vendors will be reviewed to ensure they relate to Project expenses and comply with HUD requirements.  Responsible Person: Jill Cromartie  Anticipated Completion Date: 9/30/2026  Steps to Implement: Review of old controls or the implementation of new controls to avoid future noncompliance with HUD
1. 2025-002 i. Comments on Finding: For the year ended September 30, 2025, the Corporation did not maintain the required amount of property insurance coverage for certain portions of the year. Management should ensure that an insurance policy is in place and that coverage amounts meet HUD requiremen...
1. 2025-002 i. Comments on Finding: For the year ended September 30, 2025, the Corporation did not maintain the required amount of property insurance coverage for certain portions of the year. Management should ensure that an insurance policy is in place and that coverage amounts meet HUD requirements consistently throughout the year. ii. Actions Taken or Planned: Insurance coverage will be reviewed and monitored to ensure that an active policy is maintained and that coverage amounts comply with HUD requirements.  Responsible Person: Jill Cromartie  Completion Date: 11/12/2025  Steps to Implement: Review of existing controls and implementation of new procedures to ensure timely premium payments and prevent future lapses in required insurance coverage.
In Finding 2025-001, a condition was noted that a majority of the board members or their immediate family are not users of the health center services. Compliance conditions state that more than fifty percent of board members should “utilize the health center as their principal source of primary heal...
In Finding 2025-001, a condition was noted that a majority of the board members or their immediate family are not users of the health center services. Compliance conditions state that more than fifty percent of board members should “utilize the health center as their principal source of primary health care” in order for them to give substantive input into the Organization’s strategic direction and policy. Management recognizes the importance of complying with board member compliance guidelines. In response to Finding 2025-001, procedures will be established to ensure that more than 50 percent of the board members are users of the health center.
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